Crane Company manufactures bowling balls through two processes: moulding and packaging. In the moulding department, urethane, rubber, plastic, and other materials are moulded into bowling balls. In the packaging department, the balls are placed in cartons and sent to the finished goods warehouse. All materials are added at the beginning of each process. Labour and manufacturing overhead are incurred uniformly throughout each process. Production and cost data for the moulding department during June 2022 are presented below:

Production Data			June
Beginning work in process inventory units			0
Units started into production			22,300
Ending work in process inventory units			2,000
Percent complete as to conversionending inventory			45%
Cost Data
Direct materials			$194,010
Direct labour			60,500
Manufacturing overhead			115,460
	Total		$369,970

(a)

Prepare a schedule showing physical units of production.

Units to be accounted for
Work in process inventory, June 1			enter a total number of units
Started into production			enter a total number of units
Total units to be accounted for			enter a total number of units
Units accounted for
Completed and transferred out			enter a number of units
Work in process inventory, June 30			enter a number of units
Total units accounted for			enter a number of units